The other features are comparable to the 3com, the only thing you are paying $20 extra dollar for is the MIMO technology that is suppose to better your wireless performance and speed compare to a regular wireless router without the MIMO technology.
If you ask me, I would buy the Linksys just because I'm curious to see if the MIMO actually works =) but I really can't compare the 3com and that Linksys since they seem equal to me except for the price and the MIMO technology.